Global Daily Tax News, UK Releases Tool On R And D Tax Relief Eligibility, (Oct 9, 2025)

HM Revenue and Customs has released a new tool for UK companies to determine whether investments in research and development qualify for UK tax reliefs.

The tool will give HMRC's view on whether a project involves research and development for tax purposes, based on the information provided. The tool's conclusions can then be used when submitting a claim, with HMRC stating: "If your answers in the tool are based on your project's facts and you can clearly support and explain them, we're unlikely to disagree that it involves R&D activities. If we do, we'll explain why."

The tool also provides taxpayers with guidance on what information will be needed before making a claim, and on key concepts around qualifying research and development projects.

The information provided will not be stored or used by HMRC, with no personal or sensitive details required to be inputted.